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Structural Progression Measures for Dual Income Tax Systems
Kristjánsson, Arnaldur Sölvi; Lambert, Peter J. - Society for the Study of Economic Inequality - ECINEQ - 2012
combines progressive taxation of labour income with proportional taxation of income from capital at a lower rate. Firm links …
Persistent link: https://www.econbiz.de/10011098378
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How do services of owner-occupied housing affect income inequality and redistribution?
Onrubia, Jorge; Rodado, M. Carmen; Ayala, Luis - Society for the Study of Economic Inequality - ECINEQ - 2009
This paper aims at analyzing the redistributive impact that the inclusion of imputed rental market value of owner-occupied housing would have when quantifying ability to pay, rather than the legal imputation that considers cadastral values. We consider the Spanish Personal Income Tax as...
Persistent link: https://www.econbiz.de/10005000071
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Redistributive effects in a dual income tax system
Kristjánsson, Arnaldur Sölvi - Society for the Study of Economic Inequality - ECINEQ - 2010
Equity issues of the dual income tax have been left aside in the field of economics. Since a dual income tax needs different modelling than a comprehensive one this paper offers firstly a quantitative framework to measure redistributive effects; it turns out that this involves both direct and...
Persistent link: https://www.econbiz.de/10008676879
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Transport consumption inequalities and redistributive effects of taxes: A comparison of France, Denmark and Cyprus
Berri, Akli; Lyk-Jensen, Stéphanie Vincent; Mulalic, Ismir - Society for the Study of Economic Inequality - ECINEQ - 2010
out in light of the differences between these countries, most notably in terms of car taxation systems and car ownership …
Persistent link: https://www.econbiz.de/10008512112
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Tax progression: International and intertemporal comparisons using LIS data
Pogorelskiy, Kirill; Seidl, Christian; Traub, Stefan - Society for the Study of Economic Inequality - ECINEQ - 2010
The conventional approach to comparing tax progression (using local measures, global measures or dominance relations for first moment distribution functions) often lacks applicability to the real world: local measures of tax progression have the disadvantage of ignoring the income distribution...
Persistent link: https://www.econbiz.de/10008676880
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Tax–Benefit Incidence. The Mexican experience during the last twenty years
Vargas-Téllez, César Octavio - Society for the Study of Economic Inequality - ECINEQ - 2009
This paper presents a tax-benefit incidence analysis for a large time period. The objective is to know if has been income redistribution across Mexican households during the last twenty years, since during this period the Mexican economy has suffered important structural changes and as well its...
Persistent link: https://www.econbiz.de/10008479576
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Transport consumption inequalities and redistributive effects of taxes: A repeated cross-sectional evaluation on French household data
Berri, Akli - Society for the Study of Economic Inequality - ECINEQ - 2009
This paper evaluates transport consumption inequalities among French households, investigates their temporal dynamics, and estimates the redistributive effects of taxes on different commodity categories. A decomposition by expenditure component of the Gini coefficient is applied, using...
Persistent link: https://www.econbiz.de/10008469027
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Lower and upper bounds of unfair inequality: Theory and evidence for Germany and the US
Niehues, Judith; Peichl, Andreas - Society for the Study of Economic Inequality - ECINEQ - 2011
Previous estimates of unfair inequality of opportunity (IOp) are only lower bounds because of the unobservability of the full set of endowed circumstances beyond the sphere of individual responsibility. In this paper, we suggest a new estimator based on a fixed effects panel model which...
Persistent link: https://www.econbiz.de/10009274353
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Does Italy need family income taxation?
Aassve, Arnstein; Pazienza, Maria Grazia; Rapallini, Chiara - Society for the Study of Economic Inequality - ECINEQ - 2007
The possible implications of using the family as opposed to the individual as the unit of taxation are not clear. This … for Italian income taxation with respect to labour supply. In particular, we analyze potential labour supply effects by … considering a shift from the current system of individual taxation to a system of family taxation similar to the French family …
Persistent link: https://www.econbiz.de/10005135146
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Hohe Erbschaftswelle, niedriges Erbschaftsteueraufkommen
Bach, Stefan; Thiemann, Andreas - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 83 (2016) 3, pp. 63-71
In Deutschland werden jedes Jahr schätzungsweise 200 bis 300 Milliarden Euro vererbt oder verschenkt. Aufgrund der sehr ungleichen Vermögensverteilung sind diese Vermögenstransfers ähnlich stark konzentriert. Etwa die Hälfte der Transfers liegt unter 50 000 Euro. Transfers über 500 000...
Persistent link: https://www.econbiz.de/10011415455